Which of the following is the basic costing approach used in job-order costing? O process costing approach O Averaging-out costing approach Individual costing approach O Incremental costing approach Applied overhead is: the predetermined overhead rate multiplied by an estimated activity level. O calculated at the beginning of the period. the predetermined overhead rate multiplied by an actual activity level. O the estimated total overhead cost divided by estimated total activity level for a period. In job-order costing, the Work-In-Process inventory account will be debited EXCEPT: O when manufacturing overhead is applied. O when direct materials are used in production. o when indirect costs are incurred and accumulated. when direct labor costs are incurred